Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman
Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman is a peer-reviewed journal, is an economics publication of original research and writing on islamic economics. The journal aims to provide a forum for scholarly understanding of the field of islamic economics and has an important role in promoting the process that accumulated knowledge, values of islamic, and skills. Scientific manuscript dealing about islamics economics topics are particularly welcome to be submitted. The journal encompasses research articles, original research report, reviews, short communications and scientific commentaries in economics.
Articles
214 Documents
<![CDATA[Iwan Triyuwono's Thought About The Concept Of Sharia Enterprise Theory In The Development Of Sharia Accounting Theory In Indonesia ]]>
<![CDATA[Khairunnisa Please]]>;
<![CDATA[Azhari Akmal Tarigan]]>;
<![CDATA[Muhammad Yafiz]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 1 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v10i1.5870
<![CDATA[Development Theory Sharia accounting in Indonesia contributes to still emergence of debate about accountancy true and good sharia used in Indonesia. Approach formulation accountancy sharia by deductive reasoning developed by Iwan Triyuwono start the formulation with method study draft sharia established by Allah SWT in Islam. Islam regulates creed or belief, law practice, and morality. Sharia with the third meaning of the rules of the Islamic religion can conclude from the use of Sharia at the beginning spread of Islam. Consequently, action arises practice accountancy with rule sharia which is not appropriate so that in PSAK as product thinking accountancy sharia not yet implementable. Suspected problem relate with accuracy and imprecision rule sharia in arranging practice accountancy conventional this is what I tried for overcome by thinkers accountancy sharia. So that emergence theory accountancy sharia with various types thought. Development this very good for progress accountancy sharia. For example with still applied Statement Standard Sharia Accounting (PSAK) is still oriented conventional Triyuwono. Ivan Trituwono popularizes the Shariah Enterprise theory concept for repairing the very concept of Entity Theory conventional This paper will discuss thinking Ivan Triyuwono about the concept of Sharia Enterprise Theory with method Interview straight away. ]]>
<![CDATA[Factors Influencing Firm Value Case Study: In Manufacturing Companies ]]>
<![CDATA[Umi Hanik Handayani]]>;
<![CDATA[Widi Savitri Andriasari]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 2 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v10i2.6520
<![CDATA[Abstrak Penelitian ini bertujuan untuk menguji pengaruh Struktur Modal, Kinerja Keuangan dan Laba Bersih terhadap nilai perusahaan pada perusahaan manufaktur indeks saham syariah yang terdaftar di Bursa Efek Indonesia. Data Penelitian bersumber dari laporan keuangan perusahaan manufaktur indeks saham syariah yang terdaftar di Bursa Efek Indonesia. Sampel dalam pengujian sebanyak 31 perusahaan dengan menggunakan teknik purposive sampling. Penelitian ini menggunakan teknik analisis regresi linier berganda. Hasil pengujian menunjukkan bahwa struktur modal dan kinerja keuangan berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan laba bersih berpengaruh positif namun tidak signifikan terhadap nilai perusahaan. Secara simultan terdapat pengaruh semua variabel bebas terhadap Nilai Perusahaan manufaktur indeks saham syariah yang terdaftar di Bursa Efek Indonesia Abstract This study aims to examine the effect of Capital Structure, Financial Performance and Net Income on firm value in manufacturing companies listed on the Indonesian Stock Exchange. The research data is sourced from the financial reports of manufacturing companies listed on the Indonesian Stock Exchange. The samples in the test were 31 companies using a purposive sampling technique.This study uses multiple linear regression analysis techniques. The test results show that capital structure and financial performance have a positive and significant effect on firm value. While net income has a positive but not significant effect on firm value. Simultaneously, there is the influence of all independent variables on the value of manufacturing companies in the Islamic stock index listed on the Indonesia Stock Exchange ]]>
<![CDATA[Is Literacy Improving the Intention of The Younger Generation to Use Islamic Non-Bank Financial Products? ]]>
<![CDATA[Sugianto Sugianto]]>;
<![CDATA[Andri Soemitra]]>;
<![CDATA[Sri Sudiarti]]>;
<![CDATA[Nur Amadi Bi Rahmani]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 2 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v10i2.7712
<![CDATA[The banking industry has historically dominated Islamic financial institutions. In fact, Non-Bank Financial Institutions (NBFIs) provide alternatives for the public's different financial needs. For Islamic Non-Bank Financial Institutions, the youthful Muslim generation is a very promising target market. The goal of this study is to see whether literacy can improve young Muslims' intention to use Non-Bank Financial Institutions' products. On 138 Muslim youngsters in North Sumatra, this study takes a quantitative method with simple linear regression analysis. The study's findings show that literacy has a positive and significant impact on the younger generation of Muslims' intentions to use Islamic Non-Bank Financial Institutions products. Socialization and education, both formal and informal, are important elements in raising the literacy of Muslims' younger generations.]]>
<![CDATA[Money and Inflation in Al-Maqrizi's Islamic Economic Theory ]]>
<![CDATA[Sumper Mulia Harahap]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 1 (2023) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v11i1.7660
<![CDATA[Money related thoughts and inflation are things that Muslim scholars rarely observe. Al-Maqrizi proposed numerous ideas on money and inflation, and the goal of this research is to discover Al-Maqrizi's theory of money and inflation, as well as ways to cope with inflation. A qualitative research method using a conceptual approach or character study was applied. Content analysis was performed to analyze the data. The study's findings indicate that currency based solely on gold and silver can be accepted as a standard of worth. According to Al-Maqrizi, there are two types of inflation: natural inflation and inflation caused by human error (corruption and bad management, high taxation, and a rise in money circulation). ]]>
<![CDATA[Determinants of Income Inequality in Yogyakarta Special Region Province Viewed from Jasser Auda Maqashid Syari'ah ]]>
<![CDATA[darwis harahap]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 1 (2023) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v11i1.8019
<![CDATA[This study aims to analyze the determinants of income inequality in the province of the Special Region of Yogyakarta in terms of Jasser Auda's maqashid shari'ah. The study was carried out as a quantitative method using secondary data in the type of time series for the 2014-2020 period. The results of the E-views 10 study show positive results on the economic growth variable on income inequality in the DI Yogyakarta province. Then the variables that have no effect on income inequality are population and education. Maqashid syari'ah is a relevant approach as a basis for expanding economic development. The wholeness approach is believed to be better at monitoring the causes and effects of events such as the inequality that occurred in the province of DI Yogyakarta. The government is expected to adopt policies to improve economic stability in the DI Yogyakarta province. This study is expected to be a reference material and information for policy makers in making decisions. For further researchers, they can add related variables from this study in order to add novelty in follow-up studies.]]>
<![CDATA[APPLICATION OF HALAL VALUE CHAIN MANAGEMENT PRINCIPLES IN BAKERY AND CAKE AT PADANGSIDIMPUAN CITY ]]>
<![CDATA[Ade Khadijatul. Z Hrp]]>;
<![CDATA[Andri Soemitra]]>;
<![CDATA[Zuhrinal M. Nawawi]]>;
<![CDATA[Rahmat Rahmat]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 1 (2023) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v11i1.6807
<![CDATA[ AbstractNot only does Halal certification provide superior legal protection for Muslim consumers' rights to non-halal products, but it also increases the selling value of business actors' products because consumers are more willing to buy goods from them. Inconsistencies in the halal value chain will result from the use of different local halal value chain standards, particularly logistics that are not aligned with international halal logistics standards. The purpose of this study is to explain the application of halal value chain management to processed bakery and chake products in Padangsidimpuan City using an empirical descriptive approach. The following processes are included in the implementation of halal value chain management for halal-certified bakery and chake products in Padangsidimpuan City: a. purchasing, b. acceptance, c. production, d. warehousing, e. distribution, and f. the product is not used up. That the majority of bakery and chake businesses have implemented halal value chain management in their operations. Furthermore, all stakeholders in the halal certification process receive valuable input.]]>
<![CDATA[How is the Company’s Financial Performance After Merger with the Economic Value Added Approach? ]]>
<![CDATA[Ibnu Muttaqin]]>;
<![CDATA[Kharis Fadlullah Hana]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 1 (2023) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v11i1.7157
<![CDATA[The objective of this research is to find out whether the merger decision is correct with more appropriate indicators compared to other financial indicators. The comparison of Economic Value Added (EVA) values, both between Islamic banks before merger and before and after merger. Through a quantitative approach with data two years before merger, from 2019-2020 and two years after the merger from 2021-2022. Paired samples t-test was used as a statistical approach. It can be concluded from the results of the different tests before merger, there is no significant difference between BRIS and BNIS, while between BSM and BRIS and BNIS there is a significant difference with the EVA value of BSM not being better than BRIS and BNIS. Furthermore, in the pre- and post-merger it was found that the EVA values were significantly different, with the average EVA value after merger being better than before. Refer ot this study, it can be concluded that the decision of merger is effective.]]>
<![CDATA[Measuring the Financial Performance of Islamic Commercial Banks Through the Islamicity Performance Index Approach ]]>
<![CDATA[Harahap, Darwis]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023) ]]>
Publisher : <![CDATA[UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan ]]>
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DOI: 10.24952/masharif.v11i2.8827
<![CDATA[This study aims to measure the profitability of Islamic commercial banks through the Islamicity Performance Index (profit sharing ratio, zakat performance ratio, directors employees welfare ratio, Islamic income vs. non-Islamic income ratio). This research is quantitative using secondary data. Determination of the sample using a purposive sampling technique, obtained a total sample of 7 Islamic Commercial Banks. The data analysis technique uses the help of the E-Views version 9 method as a calculating tool. The results of the t test show that partially there is an effect of the profit sharing ratio on the profitability of Islamic Commercial Banks, then there is no effect of the zakat performance ratio, directors employees welfare ratio, Islamic income vs. non-Islamic income ratio on the profitability of Islamic Commercial Banks. The Financial Services Authority (OJK), continues to supervise the financial performance of Islamic banks in Indonesia so that the growth and progress of Islamic banks is able to increase profits while providing quality and accurate information and being able to align positions with conventional banking.]]>
<![CDATA[The Behavior of Muslim Investors in Choosing and Making Stock Investment Decisions in the Islamic Capital Market ]]>
<![CDATA[Amelia Rahmawati]]>;
<![CDATA[Hendri Hermawan Adinugraha]]>;
<![CDATA[Drajat Stiawan]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 1 (2023) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v11i1.9459
<![CDATA[The world of investment is an interesting topic of discussion, especially investing in the capital market. In general, people make investments to get a high enough return or profit from what is expected. This research uses the method of literature review or literature review in which data is obtained from various sources such as journals, books, documentation, and the internet during the last five years. The results of the study show that perceptions of behavioral control greatly influence investors' behavior in making investment decisions and attitudes towards perceived risk also influence investors' decision-making to invest. ]]>
<![CDATA[Usury and Bank Interest in the View of Neo Revivalists and Modernists ]]>
<![CDATA[Nurjannah Nurjannah]]>;
<![CDATA[Muslimin Kara]]>;
<![CDATA[Rahman Ambo Masse]]>;
<![CDATA[M Afief Mubayyin]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 1 (2023) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v11i1.9460
<![CDATA[Al-Maududi and Abdullah Saeed are Muslim scholars. He contributed various thoughts in the field of economics, one of which is related to usury and bank interest. But there are differences of opinion between the two. The purpose of this study is to look at the views of Al-Maududi and Abdullah Saeed regarding usury and bank interest. The method used is a literature study with a descriptive qualitative approach. Data sources come from secondary data sources, namely journals and books related to the discussion. The result of the research is that Al-Maududi firmly rejects bank interest because the institution is a source of danger and evil through its influence on human character because it is influenced by the love of money. In addition, Al-Maududi stated that there is an element of injustice in bank interest and it is clearly prohibited in Islam. While Abdullah Saeed views the prohibition of usury based on the historical situation and conditions behind the revelation of the verse, so related to bank interest Abdullah Saeed argues that bank interest is not included in usury because the context of usury in ancient times is very much different from usury today. ]]>
